環境経営と企業財務業績に関する実証研究
スポンサーリンク
概要
- 論文の詳細を見る
The purpose of this study is to examine the relationship between environmental performance (EP) and financial performance (FP) of Japanese manufacturing firms for a five-years period. Three examinations of basically 760 firms listed in Nikkei Environmental Management Reports from 2000 to 2004 were conducted. The Results showed that firms classified as high EP & high FP kept higher financial performance and lower financial risk than firms classified as low EP & high FP. This meant that positively working on environmental problems had already become a necessary requirement for firms to keep acquiring high financial performance. The results also showed that firms classified as low EP & high FP didn't achieve higher environmental performance than firms classified as low EP & low FP. This meant that high financial performance was not necessary for firms to achieve high environmental performance.
- 関西学院大学の論文
- 2006-01-30